Tax Information Bulletin - Volume 19 Issue 6
Issued: July 2007

Binding rulings

Legal services provided to non-residents relating to transactions involving land in New Zealand

BR Pub 07/03 - RTF format (147kb | 10 pages)
BR Pub 07/03 - PDF format (95kb | 10 pages)

Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business

BR Pub 07/04-07/09 - RTF format (284kb | 36 pages)
BR Pub 07/04-07/09 - PDF format (269kb | 36 pages)

Legislation and determinations

National average market values of specified livestock determination 2007

New legislation

Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007

Remedial amendments to the Portfolio Investment Entity tax rules

Standard practice statements

SPS 07/04 - Discretions to be exercised by the Commissioner of Inland Revenue under the KiwiSaver Act 2006 (July 07)

Regular features

Public consultation

We produce a number of statements and rulings aimed at explaining how taxation law effects taxpayers and their agents.

Because we are keen to produce items that accurately and fairly reflect taxation legislation, and are useful in practical situations, your input into the process - as perhaps a "user" of that legislation - is highly valued.

Due dates reminders

Depending on your individual circumstances the due dates that apply to you may be different. We have a range of calendars available that will help you plan ahead to help you meet your obligations.

Date published: 30 Jun 2007

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